著者名,書名,版表示,出版者名,出版年,シリーズ名,番号,ISBN,ISSN,URL Financial Accounting Standards Board,Accounting for leases : initial direct costs : an amendment of FASB statement no. 13,,Financial Accounting Standards Board,1977,Public record,,,,https://cir.nii.ac.jp/crid/1130000797178283008